مقومات الرقابة الداخلية و أثرها على تقييم الأداء المالي للبنوك التجارية : (دراسة ميدانية)‎

الملخص EN

This study aimed at examining elements of internal control and its impact on the financial performance of commercial banks.

To achieve the objectives of the study, a questionnaire was designed and distributed to banks listed in Amman stock exchange.

Descriptive statistics, T-test, and multiple regression were used to analyze the data and test the hypotheses.

Results showed compliance with internal control systems requirements, but with no significant impact of the internal control system components on the financial performance of the Jordanian commercial banks measured by the ratios of ROA, ROE,ROIC, and NPM.

Results also showed that there is no significant effect of the internal control systems on the financial performance of Jordanian commercial banks for the same mentioned financial ratios, The results also showed that more elements of internal control over financial performance evaluation components are Information and Communication, and monitoring, respectively, due to their great importance as it is necessary to focus on the time factor and the speed and accuracy in the availability of information for decision or upon the decision by; the observation they represent a comprehensive tool that is working to adjust all the elements of control.

The study cameout with some recommendations including: Focus on the internal control systems, consistently with the laws and regulations issued by the relevant authorities, because it affects the activation of the internal control in commercial banks activities, work continuously to monitor and evaluate the internal control system in order to identify weaknesses and work to correct them, especially the risks calendar where earned a fifth place among the elements of control systems.